EFTA01097561Set 9
2008-12-3145p16,499w
Effective Date of FASB Interpretation No. 48 for Certain
Nonpublic Enterprises ("FSP 48-3"), which once again deferred the effective date of FIN 48. Under
FSP ... factors.
In February 2008, the Board issued FASB Staff Position No. FAS 140-3 ("FSP"), Accountingfor
Transfers of Financial Assets and Repurchase Financing Transactions. The FSP applies to a
repurchase ... that is entered into contemporaneously with, or in contemplation of, the initial
transfer. The FSP is effective for years beginning after November 15, 2008. The Investment
Manager has determined that
https://www.justice.gov/epstein/files/DataSet%209/EFTA01097561.pdf
EFTA01074554Set 9
2008-12-3144p15,960w
December 31, 2008 and 2007
beginning after December 15, 2006. However, FASB Staff Position (FSP) FIN 48-3, Effective Date
of FASB Interpretation No. 48for Certain Nonpublic Enterprises, defers ... could have on its consolidated financial statements.
In April 2008, the FASB issued FSP FAS 142-3, Determination of the Useful Life of Intangible
Assets. FSP FAS 142-3 amends ... determine the useful life of a recognized intangible asset under SFAS
No. 142. FSP FAS 142-3 is effective for fiscal years beginning after December 15, 2008. The
Company
https://www.justice.gov/epstein/files/DataSet%209/EFTA01074554.pdf
EFTA00390873Set 9
2013-05-078p2,555w
secondaries/block-trades after the bell last night in the US:
HTZ, CPN, GNRC, VNTV, CFX, FSP. SPA's +1 handle = 1614.20 last.
anDISCA, DTV, TAP pre-open, Consumer Credit @ 3pm, SALT ... advance of longer
trading hours in VIX products
Secondaries (announced/priced): HTZ (holders), CFX, FSP, VNTV, CPN, GNRC
IPO's (lock-up expires): Atossa Genetics (ATOS)
US Key Research:
EFTA00390875
• Barcap
https://www.justice.gov/epstein/files/DataSet%209/EFTA00390873.pdf
EFTA00407451Set 9
2012-08-016p2,004w
DAIO, DVR, DXPE, ENTR, EQY, ERII,
EROC, ESS, EXTR, FCN, FIX, FNGN, FORM, FRT, FSP, GGC, GGP, GLAD, GNCMA, GNK, GTY, HGR, HI,
HTCO, ICAD, INT, IPI, ISNS, ISSC, ITRI
https://www.justice.gov/epstein/files/DataSet%209/EFTA00407451.pdf
EFTA00390547Set 9
2013-05-106p1,832w
wider — TNGO penny better — MCP loss narrower revs beat
Secondaries (announced/priced): SNTS, DSCO, APPY, FSP, TRNX, DDD, APO
IPO's (filed): QEP Midstream Partners (QEPM) files for $400M IPO through
https://www.justice.gov/epstein/files/DataSet%209/EFTA00390547.pdf
EFTA02123600Set 10
2013-10-299p2,436w
CSFL, CSGS, CVD, CYNI,
DAC, DLB, DLR, DWA, EEP, ENTR, EXAR, FALC, FEIC, FLEX, FSP, GPRE, HCC, HGR, HIW, IACI,
INVN, IPHI, ISSI, KFRC, KTCC, KWR, LAND, LMAT, LNKD, LOCK
https://www.justice.gov/epstein/files/DataSet%2010/EFTA02123600.pdf